三家设备制造公司风险管理分析与风险应对

发布时间：2018-05-11 08:05

本文选题：制造业 + 风险管理　；参考：《杭州电子科技大学》2017年硕士论文

【摘要】：中国加入WTO后,企业面临激烈的国内行业竞争和国际竞争。其中的设备制造业,单项产品价值高,而且有的采用分期收款方式出售,客户信用风险较大;有的设备制造企业产品销售主要依赖国外出口,面临的国外市场风险较大。所以,企业事前做好风险应对预案、及时地发现风险并做出科学有效的应对措施,并保证应对措施的有效实施,对公司健康长久的经营显得十分重要。本文就三家大型上市设备制造业公司的面临的风险与风险应对进行探讨,论文的第一部分,主要对写作背景进行了阐述,并对风险管理的发展以及近些年国内外学者进行的相关的研究进行了简单梳理。并分析了本文的研究内容。研究方法以及本文的可能的创新之处与不足之处。第二部分,讨论了企业可能面临的风险种类,主要包括营业风险、财务风险。应收账款风险、政策风险采购风险、决策风险以及其他种类的风险。第三,选取了三家设备制造上市公司,对其在过去15年所暴露出来的风险问题进行了分析,解析了其风险成因。第四部分,从内部控制角度出发针对前一部分归纳的公司面临的风险问题提出对应的防范措施。最后,针对理论分析与涉及到的风险问题进行简要的总结,得出自己结论:企业日常生产经营会受多重因素的影响;就长期偿债能力指标来评价公司偿债能力来讲,现金流量利息保障倍数要优于利息保障倍数。
[Abstract]:After China's entry into WTO, enterprises are facing fierce domestic and international competition. The equipment manufacturing industry has a high value of single product, and some of them are sold by installment payment, and some equipment manufacturing enterprises mainly rely on foreign exports to sell their products, and some of them face greater risks in foreign markets. Therefore, it is very important for the company to make a good plan to deal with the risks in advance, to discover the risks in time and to make scientific and effective countermeasures, and to ensure the effective implementation of the countermeasures. This paper discusses the risk and risk response faced by three large listed equipment manufacturing companies. The first part of the paper mainly describes the background of the writing. And the development of risk management and domestic and foreign scholars in recent years carried out a simple combing of related research. The research contents of this paper are also analyzed. Research methods and the possible innovations and shortcomings of this paper. The second part discusses the types of risks that enterprises may face, including business risk and financial risk. Accounts receivable risk, policy risk, purchasing risk, decision risk and other types of risk. Thirdly, three listed equipment manufacturing companies are selected to analyze the risks exposed in the past 15 years and analyze the causes of their risks. The fourth part, from the angle of internal control, puts forward the corresponding preventive measures against the risks faced by the companies summarized in the previous part. Finally, a brief summary is made on the theoretical analysis and the risks involved, and the following conclusions are drawn: the daily production and operation of enterprises will be affected by many factors, and the long-term solvency index will be used to evaluate the ability of the company to repay its debts. Cash flow interest guarantee multiple is better than interest guarantee multiple.
【学位授予单位】：杭州电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426;F406.7;F272.3

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